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" ... in the case of a liquid taxable under this subsection sold for use or used as a fuel in a diesel-powered highway vehicle (A) which (at the time of such sale or use) is not registered, and is not required to be registered, for highway use under the... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 287
1964
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The Code of Federal Regulations of the United States of America

Administrative law - 1967 - 674 pages
...propulsion of a motorboat or airplane, or a motor vehicle — (i) Which, at the time of such sale or use, is not registered, and is not required to be...under the laws of any State or foreign country; or (11) Which, if owned by the United States, is not used on the highway; and (3) At an additional 2 cents...
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The Code of Federal Regulations of the United States of America

Administrative law - 1966 - 648 pages
...use or if used as fuel in a diesel-powered highway vehicle — (i) Which, at the time of such sale or use, is not registered, and is not required to be...under the laws of any State or foreign country; or (ii) Which, if owned by the United States, is not used on the highway; and (3) At an additional 2 cents...
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The Code of Federal Regulations of the United States of America

Administrative law - 1968 - 464 pages
...use or if used as fuel in a diesel-powered highway vehicle — (i) Which, at the time of such sale or use, is not registered, and is not required to be...under the laws of any State or foreign country; or (ii) Which, if owned by the United States, is not used on the highway; and (3) At an additional 2 cents...
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The Code of Federal Regulations of the United States of America

Administrative law - 1969 - 820 pages
...use or if used as fuel in a diesel-powered highway vehicle — (i) Which, at the time of such sale or use, is not registered, and is not required to be...under the laws of any State or foreign country; or (ii) Which, if owned by the United States, is not used on the highway; and (3) At an additional 2 cents...
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The Code of Federal Regulations of the United States of America

Administrative law - 1972 - 694 pages
...use or if used as fuel in a diesel-powered highway vehicle — (I) Which, at the time of such sale or use, is not registered, and is not required to be...under the laws of any State or foreign country; or (ii) Which, if owned by the United States, is not used on the highway; and (3) At an additional 2 cents...
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The Code of Federal Regulations of the United States of America

Administrative law - 1968 - 748 pages
...propulsion of a motorboat or airplane, or a motor vehicle — (I) Which, at the time of such sale or use, is not registered, and is not required to be...under the laws of any State or foreign country; or (il) Which, if owned by the United States, is not used on the highway; and (3) At an additional 2 cents...
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Tax Guide for Small Business

Business enterprises - 1959 - 136 pages
...by the person making the taxable sale. Exception to Tax Rate. Where a diesel-powered highway vehicle is not registered, and is not required to be registered,...under the laws of any State or foreign country, or where such a vehicle which is owned by the United States is not used on the highway, the tax on diesel...
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The Code of Federal Regulations of the United States of America

Administrative law - 1968 - 340 pages
...for use as a fuel in a diesel-powered highway vehicle (i) which (at the time of such use or resale) is not registered, and is not required to be registered,...under the laws of any State or foreign country, or (ii) which, in the case of a dieselpowered highway vehicle owned by the United States, is not used...
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The Code of Federal Regulations of the United States of America

Administrative law - 1960 - 534 pages
...for use as a fuel in a diesel-powered highway vehicle (1) which (at the time of such use or resale) is not registered, and is not required to be registered,...under the laws of any State or foreign country, or (ii) which, in the case of a dieselpowered highway vehicle owned by the United States, is not used...
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The Code of Federal Regulations of the United States of America

Administrative law - 1971 - 368 pages
...for use as a fuel in a diesel-powered highway vehicle (1) which (at the time of such use or resale) is not registered, and is not required to be registered,...under the laws of any State or foreign country, or (i1) which, in the case of a dieselpowered highway vehicle owned by the United States, is not used...
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